SMP, furlough and usual hours

what to base the usual hours/salary reference on

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Employee was full time in 2019; On maternity in 2020; part time since September 2020, not covid related.

Now going on Furlough in January...Am I wright to think that her salary reference/usual hours is based on the highest of: average of 19-20 or same period in 19-20 and not her new contracted hours (partime)?

Thank you.

 

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By SarkaT
28th Jan 2021 14:42

Yes, you are correct.

https://www.gov.uk/guidance/steps-to-take-before-calculating-your-claim-...

"If an employee with fixed hours was on annual leave, off work sick or on family related statutory leave at any time during the last reference period, the usual hours should be calculated as if the employee had not taken that leave."

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